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Question 12 Which one of the following may account for an adverse labour efficiency variance A) Using a higher grade of worker than was planned

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Question 12 Which one of the following may account for an adverse labour efficiency variance A) Using a higher grade of worker than was planned B) Change in labour-market conditions between the setting of the standard and the actual event C) Using higher grade materials leading to lower wastage rates D) Poor supervision E) Higher purchase cost of raw materials

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